JUDGMENT : M.R. Shah, J. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Single Judge in Special Civil Application No. 7165 of 2014, by which the learned Single Judge has directed the appellant - provident fund authority to refund the amount of Rs. 8,81,663 with interest towards provident fund and damages deposited by the respondent to the petitioner, the appellants - provident fund authority have preferred present Letters Patent Appeal. 2. Ms. Shailaja, learned advocate appearing on behalf of the appellants has vehemently submitted that the learned Single Judge has directed the Provident fund Commissioner - appellants to refund the entire amount deposited by the respondent employer towards provident fund liabilities which will include employer’s contribution as well as employees’ contribution. 2.1. It is the case on behalf of the appellants that the employer having deducted such amount from the salary of the employees cannot claim refund for the employees. It is submitted that the present appeal is, therefore, restricted/confined to the question of refunding employees’ contribution towards said fund. 3. In response to the notice issued by this Court, Mr. Sandeep Limbani, learned advocate has appeared on behalf of the respondent - original petitioner - employer. It is submitted that the original petitioner - employer has deposited the aforesaid amount towards provident fund pursuant to the order passed under section 7A of the Provident Fund Act and pursuant to the directions issued by this Court. It is submitted that therefore, when subsequently order of recovery under section 7A came to be set aside, the original petitioner - employer is entitled to get back the said amount which the original petitioner deposited. It is the case on behalf of the respondent herein - original petitioner - employer that the entire amount which is now ordered to be refunded was deposited by the respondent employer and there was no deduction from the salary of the employees and therefore, as such there was no employees’ provident fund contribution. However, he is not disputing that even for the aforesaid, an inquiry is required to be conducted by the appropriate authority as to whether there was any employees contribution or not and/or any amount was deducted from the salary of the employee/s or not. However, he is not disputing that even for the aforesaid, an inquiry is required to be conducted by the appropriate authority as to whether there was any employees contribution or not and/or any amount was deducted from the salary of the employee/s or not. He is not disputing that if on inquiry it is found that out of the aforesaid amount, which is now ordered to be refunded, there was any employees’ contribution and/or there was any amount deducted from the salary of the employees’, to that extent, the employer shall not be entitled to get back such amount - contribution of the employees. He has, therefore, submitted that if the appeal is disposed of accordingly by directing refund of the Provident Fund Commissioner to hold necessary inquiry on the aforesaid aspect and accordingly the impugned judgment and order is clarified, he has no objection. 4. In view of the above and more particularly when it is not ascertained what amount was employees’ contribution and/or there was any deduction from the salary of the employees’ or not, we modify the impugned judgment and order passed by the learned Single Judge and direct that before refunding amount of Rs. 8,81,663/- with interest thereon, as directed by the learned Single Judge, let there be an inquiry by the Provident Fund commissioner and let the respondent submit a list of names of workers who worked with it and furnish names of all the workers to the Provident Fund Commissioner with necessary supporting documents within a period of four weeks from today. The Provident Fund Commissioner, thereafter will hold necessary inquiry and ascertain/determine whether there was any employees’ contribution and/or any amount was deducted from the salary of the employee/s or not and if it is found that during the interregnum period there was any deduction from the salary of the concerned employees and/or there was any employees contribution, the same can be paid to the concerned employees and the balance amount be paid to the respondent as employer’s contribution. The entire aforesaid exercise shall be completed within a period of six months fro the date the respondent employer furnish the list of concerned workers/employees working with them during the interregnum period. With this, present Letters Patent Appeal stands disposed of. In view of disposal of the Letters Patent Appeal, Civil Application No. 1743 of 2016 stands disposed of. No costs.